下面是小编为大家整理的商场扣点（Concessionaire）（精选文档）,供大家参考。
商场扣点（Concessionaire）
The mall promotions (Koudian) accounting method of accounting method 2010-10-03 23:47 stores a variety of promotional activities 1, 100 sent over 50, equivalent to spend 100 yuan in cash, to buy 150 yuan of goods, namely 100/150=6.7 fold as the original rate is 25%, the profit of 25 yuan, the supplier settlement amounted to 75 yuan. Participate in the activities, the supplier settlement is calculated with ticket sales. That rate of 25% unchanged, the supplier can 150* (1-25%) =112.5 yuan, but 150 yuan in ticket sales accounted for 50 yuan in cash only 100 yuan, so the mall will lose 12.5 yuan, so lost. So to improve the fee. According to the cash 100 yuan, guaranteed that 25 yuan, 75 yuan to push down the supplier: 75/150=0.5, market rate of 50% to 75 yuan, in order to ensure the buckle in the removal of 50 yuan coupons, shopping malls and earn 25 yuan in cash. But the supplier if the purchase price is 50 percent off, it did not earn a penny, but do not discount, 150 yuan of sales, the supplier can make 150* (1-25%) -150*50%=37.5 yuan. 2, "send not only" and "not only" two kinds of cases: the mall to do full 100 to send 50, the loss rate of 33%, compared in the case for mercy or strong enough to participate in the activities of the A counter, mall rate 45%. For only send B counters, because the brand is strong, the mall based only in the original counter buckle 20% on an increase of 5%, namely 25% buckle. Customers to buy 100 yuan of goods in the A counter, get 50 yuan cash coupon for the B counters in the process of the round of trading, market gross profit amount =100*45%-50* (1-25%) =7.5 yuan market gross margin of =7.5/150=5% in 2 cases: to send not only the C counter, the mall is only symbolic in 25% of the rate increased by 2% that is, buckle 27%. Customers to buy 100 yuan of goods in the C counter, get 50 yuan cash coupon for the A counters in the
process of the round of trading, market gross profit amount =100*27%-50* (1-45%) = -0.5 -0.3% = -0.5/150= yuan market gross margin (HA ha! The loss of 100 yuan) customers to buy goods in the C counter, get 50 yuan cash coupon for the B counters in the process of the round of trading, market gross profit amount =100*27%-50* (1-25%) = -10.5 -7% = -10.5/150= yuan market gross margin of a shopping mall to buy 300 to send 200 "promotional activities as an example. Basic business information stores and suppliers as follows: stores and suppliers to deduction way joint business deduction rate of 25% average market suppliers from manufacturers purchase price of 70 percent off in this activity, so business for two of the profits generated in this case, the customer spent 300 yuan and bought 500 yuan of goods. On the mall, only 300 yuan in cash income; for the supplier, is actually sold 500 yuan of goods. The first is the mall"s income, in order to ensure the same as ordinary income, in accordance with the usual 25% discount shopping malls can not back to the supplier, so how to calculate? Are as follows: 300 x 25% = 75 (the actual cash income of 300 yuan due to the mall, the mall income should be 75 yuan) 500 x 75% = 375 (if still with 25% point back to the supplier, the amount should be 375 yuan, so the mall suffered serious losses, so in the promotion period to improve Koudian) - 300 75 = 225 (market to maintain the income of 75 yuan, 225 yuan when the return of the supplier - 225 / 500 = 1) 55% (so, when will point to 55% stores in order to maintain proper income) to calculate the supplier, commodity purchase price for the price of 70 percent off, or 30%, about 10% basic cost minus daily according to the operation, if the market before and then deducted 55%, then the supplier"s profit: 1 - 30% - 10% - 55% = 5%5% profit is too poor, of course, the initiative in return coupon promotions when shopping malls will
be Take a part, for example, will point to 50%, then you can only profit 10% suppliers. If the sales increased to a certain extent, the two sides can still make money. This is 300 to 200, 300, 200 if 300 return back 300, suppliers will lose money. Why? Because the mall is dark,
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